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IN RE U.S. CATHOLIC CONFERENCE (USCC)

No. 1486, Docket 86-6092.

885 F.2d 1020 (1989)

In re UNITED STATES CATHOLIC CONFERENCE ("USCC") and National Conference of Catholic Bishops ("NCCB"), Appellants. ABORTION RIGHTS MOBILIZATION INC., Lawrence Lader, Margaret O. Strahl, M.D., Helen W. Edey, M.D., Ruth P. Smith, National Womens Health Network, Inc., Long Island National Organization For Women-Nassau, Inc., Rabbi Israel Margolies, Reverend Bea Blair, Rabbi Balfour Brickner, Reverend Robert Hare, Reverend Marvin G. Lutz, Womens Center for Reproductive Health, Jennie Rose Lifrieri, Eileen Walsh, Patricia Sullivan Luciano, Marcella Michalski, Chris Niebrzydowski, Judith A. Seibel, Karen Decrow and Susan Sherer, Plaintiffs-Appellees, v. James A. BAKER, III, Secretary of the Treasury, and Roscoe L. Egger, Jr., Commissioner of Internal Revenue, Defendants.

United States Court of Appeals, Second Circuit.

Decided September 6, 1989.

Opinion on Denial of Rehearing October 4, 1989.

Attorney(s) appearing for the Case

Kevin T. Baine (Edward Bennett Williams, Charles H. Wilson, Richard S. Hoffman, Kevin J. Hasson, Williams & Connolly, Mark E. Chopko, Gen. Counsel, Phillip H. Harris, Sol., Washington, D.C., of counsel), for appellant U.S. Catholic Conference.

Edward T. Ferguson, Asst. U.S. Atty., S.D.N.Y., for party-in-interest U.S.

Marshall Beil (Mark W. Budwig, Dawn E. Johnsen, Gene B. Sperling, New York City, of counsel), for plaintiffs-appellees Abortion Rights Mobilization, Inc., et al.

Steven R. Shapiro (John A. Powell, Helen Hershkoff, C. Edwin Baker, American Civil Liberties Union Foundation, Arthur N. Eisenberg, New York Civil Liberties Union, New York City, of counsel), filed a brief amicus curiae on behalf of The American Civil Liberties Union Foundation, New York Civil Liberties Union, National Organization for Women, Catholics for a Free Choice, and Nat. Emergency Civil Liberties Committee in support of respondents.

Before NEWMAN, KEARSE and CARDAMONE, Circuit Judges.

CARDAMONE, Circuit Judge:

This appeal is before us for a second time. The Supreme Court has remanded the matter for a determination of whether the United States District Court for the Southern District of New York (Carter, J.) had subject matter jurisdiction over the instant lawsuit that challenged the tax-exempt status of the Roman Catholic Church in the United States. The specific issue is whether the plaintiffs, who initiated this litigation to force the government...

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